Commonwealth Consolidated Acts Commonwealth Consolidated Acts
Income Tax Assessment Act 1997
1 Section 11 - 15 (table item headed "defence")
Before:
Defence Force member, allowances ............... | 51 - 5 |
insert:
Defence Abuse Reparation Scheme, payments under ... | 51 - 5 |
2 Section 51 - 5 (at the end of the table)
Add:
1.7 | a recipient of a payment from the Commonwealth under the Defence Abuse Reparation Scheme | the payment | none |
3 Application of amendments
The amendments made by this Schedule apply in relation to the 2012 - 13 income year and later income years.